The assessee is an individual  who is  engaged in the business of trading in fabric and job work. . The AO disallowed the commission , incentives paid to employees and other for failure to deduct tax at source .  Order of the AO is affirmed by the CIT (A) . On appeal the Tribunal held that The amendment to s. 40(a)(ia) by the Finance (No.2) Act, 2015 w.e.f. 01.04.2015, which restricts the disallowance for failure to deduct TDS to 30% of the expenditure instead of 100%, is curative in nature and should be applied retrospectively. (ITA NO 114 / Del/2019  dt 18 -06 -2020 ) (AY. 2014 -15)